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All Journal LISAN AL-HAL: Jurnal Pengembangan Pemikiran dan Kebudayaan HUKMY : Jurnal Hukum Al-Hukmi : Jurnal Hukum Ekonomi Syariah dan Keluarga Islam Mazinda: Jurnal Akuntansi, Keuangan, dan Bisnis Iltizam : Jurnal Ekonomi dan Keuangan Islam Jurnal Ilmiah Ar-Risalah: Media Ke-Islaman, Pendidikan dan Hukum Islam Istidlal: Jurnal Ekonomi dan Hukum Islam
Mustofa Mustofa
Fakultas Syariah Dan Ekonomi Islam Universitas Ibrahimy
Religion Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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AL-KHULUW (KOMPENSASI PELEPASAN HAK) ANTARA TEORI, PRAKTIK, DAN SOLUSI EKONOMI KONTEMPORER Mustofa Mustofa; Manshur Idris
LISAN AL-HAL: Jurnal Pengembangan Pemikiran dan Kebudayaan Vol. 12 No. 2 (2018): DESEMBER
Publisher : LP2M Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (919.892 KB) | DOI: 10.35316/lisanalhal.v12i2.159

Abstract

Economy continues to grow rapidly especially supported by the advancement of science and technology which increasingly encourages the creation of economic practices that have never happened in the past, the distance between one country and another is getting closer, so it is possible to do transactions between countries both individually and institutionally. In the fields of trade, investment, export-import, stock exchange, leasing, buying and selling, bonds and almost all developing economic practices require answers and legal solutions for Muslims so that their implementation is in accordance with the guidelines of Islamic law, for the sake of the realization of the benefit and goodness of the world and the hereafter. Al-Khuluw (releasing rights) is one of the economic practices developed today in the lease agreement. This practice has developed in several Islamic countries, such as Egypt, Morocco, Iraq and Syria. Al-Khuluw practice is a contract in which the land owner, house or shophouse asks for a sum of money outside the rental price according to the agreement as compensation for him who has rented the place to the tenant or the owner gives money outside the rental price according to the tenant to cancel the contract in the middle the road due to certain reasons, or the first tenant rents his place to the second tenant by accepting money outside the rental price according to the agreement as compensation for the first tenant.
PERAN PPNS DAERAH DALAM UPAYA PENEGAKAN PERATURAN DAERAH Heriyanto Heriyanto; Mustofa Mustofa
HUKMY : Jurnal Hukum Vol. 1 No. 2 (2021): HUKMY : Jurnal Hukum
Publisher : Fakultas Ilmu Sosial dan Humaniora

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1052.648 KB) | DOI: 10.35316/hukmy.2021.v1i2.201-220

Abstract

Dalam menjalankan urusan pemerintahan yang efektif dan berwibawa diperlukan sebuah instrumen hukum bagi PPNS Daerah dalam menjalankan peran dan fungsinya. Berdasarkan latar belakang tersebut maka dapat dirumuskan, bagaimana instrumen hukum yang menjadi landasan yuridis bagi Penyidik Pegawai Negeri Sipil Daerah dalam melakukan penegakan Peraturan Daerah? Penelitian ini menggunakan metode yang berbasiskan metode penelitian hukum Yuridis Normatif. Guna menghindari upaya/ perilaku “main hakim” ditengah-tengah masyarakat, sebagai peran Pemerintah adalah menjaga ketertiban dalam masyarakat melalui Peraturan Daerah juga berkewajiban menegakkan peraturan daerah yang telah dibuat dan diberlakukan, berdasarkan peraturan perundang-undangan yang berlaku. Sistem hukum yang ada dan berlaku didaerah harus berjalan beriringan, khususnya agenda penegakan hukum atas peraturan daerah. Penting untuk dipahami bersama bahwa, wibawa pemerintah daerah ditentukan oleh sistem penegakan hukum yang berlaku.
PENETAPAN PENGADILAN NEGERI SYARAT PENCATATAN PERKAWINAN BEDA AGAMA ANALISA YURIDIS PUTUSAN NOMOR : 87/PDT.P/2020/PN MKS. Heriyanto; Mustofa
Al-Hukmi : Jurnal Hukum Ekonomi Syariah dan Keluarga Islam Vol. 2 No. 1 (2021): Al-Hukmi : Jurnal Hukum Ekonomi Syari’ah dan Keluarga Islam
Publisher : Fakultas Syariah dan Ekonomi Islam, Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (200.041 KB) | DOI: 10.35316/alhukmi.v2i1.1413

Abstract

Based on the applicable provisions, interfaith marriages for each party involve a person's creed. This means that there are binding rules for every believer regarding the terms and procedures for the implementation of marriage by the laws of their respective religions. But on the other hand there is a legal obligation for the State to record the legal events of marriages carried out by citizens. This research is a juridical study in terms of marriage law and population administration law, on a case that was decided by a judge on an interfaith marriage that received court legitimacy on behalf of the State. In this study, using a normative juridical legal research method with a statute approach, namely by analyzing the issues or problems in this study, with the test stone of the applicable laws and regulations. So that the results of this study become an alternative reference for the legal events of interfaith marriages. Keywords: , ,
ANALISIS TINGKAT RISIKO PEMBIAYAAN MUSYARAKAH TERHADAP RETURN ON ASSETS Mustofa Mustofa; M. Manshur Idris
Ar-Risalah Media Keislaman Pendidikan dan Hukum Islam Vol. 17 No. 2 (2019): (Oktober 2019)
Publisher : LPPM IAI IBRAHIMY GENTENG BANYUWANGI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/ar-risalah.v17i2.987

Abstract

Sharia banks are present because of people's needs for alternative transactions that are without interest or usury. One form of transactions in Islamic banks is financing including mudharabah, musyarakah and murabahah which are the most frequently used contracts. Musharaka financing is the biggest contributor to assets in Islamic banks. So the high financing will affect the level of profitability of Islamic banks. The researcher wanted to examine the risks of musharaka financing to the profitability of BPR Syari'ah Situbondo which will be projected with ROA. With the formulation of problem 1) What was the procedure for financing Musyarakah in the Syari'ah Situbondo Rural Credit Bank? 2) What did risks occur in musyarakah financing to return on assets? The approach used in this research was qualitative research. While the type of research used by researchers in this research was descriptive research means describing the variables, one by one. The results showed that the Musharaka financing procedure at the Syari'ah Situbondo People's Financing Bank by fulfilling the requirements to become a BPR Syari'ah Situbondo customer by signing and filling out an account bookkeeping application form containing a complete identity and must follow the procedures determined by the BPR Syari'ah Situbondo. Risks that occur were usually when the customer did not only have one project. The funds that had been disbursed by the SRB will be used for other projects. So that the risk of musyarakah financing affects the profitability of banks.
Strategi Pemasaran Pembiayaan Ijarah Muntahiyah Bit-Tamlik (IMBT) terhadap Pemberdayaan Usaha Mikro Kecil Menengah M. Manshur Idris; Mustofa Mustofa
Istidlal: Jurnal Ekonomi dan Hukum Islam Vol. 3 No. 1 (2019)
Publisher : Program Pascasarjana Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/istidlal.v3i1.123

Abstract

Islamic finance institutions are often used as an alternative for the community that is not facilitated by banks, both conventional and Islamic. People tend to invest their capital and run financing in shari'ah financial institutions because administrative procedures are easy when compared to investing capital and financing in State or private banks and also because they are more reliable. The purpose of this study was to determine the marketing strategy of financing Ijarah Muntahiyah Bit-Tamlik (IMBT) and the effect of IMBT financing on the empowerment of Micro, Small and Medium Enterprises (UMKM). The location of this study was at KSPS BMT UGT Sidogiri Capem Silo Jember. This research is qualitative descriptive method. Data collection was done through interviews, observation, and documentation. The analysis was carried out by data reduction, data presentation, data collection, and triangulation. The results showed that the marketing strategy of IMBT financing applied by BMT Sidogiri Capem Silo Jember included four variables in the marketing mix, namely product strategy, promotion strategy, pricing strategy, and place strategy. Whereas the effect of IMBT financing on the empowerment of UMKM was that develops productive businesses to increase the income of small entrepreneurs and members, one of which was in the trade and agriculture sectors to facilitate the public in accessing their goods.
Optimalisasi Nilai-nilai Etika Ekonomi Islam untuk Meningkatkan Kesejahteraan Masyarakat Mustofa
Istidlal: Jurnal Ekonomi dan Hukum Islam Vol. 8 No. 2 (2024)
Publisher : Program Pascasarjana Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penerapan prinsip-prinsip etika ekonomi Islam di kalangan masyarakat pesisir Mimbo Sumberanyar dilakukan dengan cara menyampaikan barang dalam kondisi yang jujur, menyerahkan ikan kepada juragan darat dalam keadaan utuh, serta tidak mengambil ikan tanpa sepengetahuan juragan. Memanfaatkan uang untuk bahan bakar minyak dalam takaran yang tepat, dan menerima hasil tangkapan ikan baik sedikit maupun banyak dengan bersyukur kepada Allah yang diungkapkan dalam acara petik laut. Namun optimalisasi nilai kejujuran dalam kehidupan masyarakat Mimbo Sumberanyar terlihat kurang. Metode penelitian ini adalah penelitian kualitatif dengan pendekatan live history/fenomenologis, di mana peneliti mengumpulkan data melalui snowball sampling dari beberapa narasumber hingga mencapai titik jenuh saat informasi yang diberikan serupa. Hasil penelitian menunjukkan bahwa masyarakat pesisir Mimbo Sumberanyar menerapkan etos kerja yang baik, tidak hanya berfokus pada laut tetapi juga bekerja keras dalam membuat jala, bertani, dan sektor lainnya. Mereka juga membayar zakat, melaksanakan sholat, berpuasa, merasakan kecukupan, dan mengikuti majelis ta’lim. Namun, dalam praktik kejujuran, masih terdapat kekurangan karena adanya kecurangan dalam penimbangan ikan.
WAKAF UANG SEBAGAI UPAYA PEMBERDAYAAN EKONOMI UMAT Subaidi; Subyanto Subyanto; Mustofa Mustofa
Al-Hukmi : Jurnal Hukum Ekonomi Syariah dan Keluarga Islam Vol. 4 No. 2 (2024): Al-Hukmi : Jurnal Hukum Ekonomi Syari’ah dan Keluarga Islam
Publisher : Fakultas Syariah dan Ekonomi Islam, Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/alhukmi.v4i2.3898

Abstract

Waqf is a potential source of funds that can be used as a tool to increase the economic welfare of the people. Waqf has helped Indonesia's overall development, both in the development of human resources and in the development of social resources. Apart from being a means to improve the economy and social welfare, cash waqf can also be used as a means to strengthen the bonds of brotherhood between the rich and the poor. Also, it can erode a sense of individuality and foster a sense of solidarity.
PERNIKAHAN TANPA RESTU ORANG TUA: KAJIAN FIKIH MUNAKAHAT DAN 'URF TERHADAP TRADISI PERNIKAHAN NAIK Muhammad Jufri; Mutofa Mustofa
Al-Hukmi : Jurnal Hukum Ekonomi Syariah dan Keluarga Islam Vol. 6 No. 1 (2025): Al-Hukmi : Jurnal Hukum Ekonomi Syari’ah dan Keluarga Islam
Publisher : Fakultas Syariah dan Ekonomi Islam, Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/alhukmi.v6i1.7954

Abstract

This study investigates the practice of “pernikahan naik” (elopement marriage) in Persada Tongra Village, Terangun District, Gayo Lues Regency, Aceh Province, from the perspectives of Islamic law and customary law. “Pernikahan naik” refers to a traditional form of marriage where a man takes the woman he loves to the home of a religious figure (tengku imem) to be married, often without the consent or knowledge of the woman’s parents. This practice is commonly driven by factors such as lack of parental approval, expensive dowries, family disputes, or premarital pregnancy. Although it appears to violate social and legal norms, in the Gayo community, it has become institutionalized through customary procedures and religious involvement. Using a descriptive qualitative approach, data were collected through observation, interviews, and documentation involving pesantren alumni couples, customary leaders, and religious figures. Data analysis involved reduction, presentation, and conclusion drawing. The findings reveal that pernikahan naik follows several stages: mutual agreement between the couple, elopement to the religious leader’s residence, and the solemnization of the marriage witnessed by community figures. From the standpoint of Islamic law, such marriages are considered valid as long as they fulfill the essential elements (rukun) and conditions (syarat) of nikah. However, from the customary law perspective, this practice is seen as a violation and may incur sanctions, such as a fine of a goat. In the context of Islamic jurisprudence, although pernikahan naik may be normatively accepted, it can be classified as urf fasid (corrupt custom) because it neglects the obligation to honor the bride’s guardian (wali). Therefore, the study recommends the need for comprehensive legal socialization that integrates Islamic law, statutory regulations, and customary values, to mitigate such practices while preserving local wisdom. This research contributes to a broader understanding of how social dynamics, religious values, and customary systems shape the formation of harmonious families within pesantren and indigenous communities.
Penetapan Harga Jual Beli Pohon Bonsai Di Desa Curah Kalak Kecamatan Jangkar Kabupaten Situbondo Dalam Perspektif Ekonomi Islam Misba Huddin; Mohammad Febriyanto; Mustofa Mustofa
Iltizam : Jurnal Ekonomi dan Keuangan Islam Vol. 3 No. 2 (2026): Iltizam : Jurnal Ekonomi dan Keuangan Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/iltizam.v3i2.9181

Abstract

This article analyzes the determination of buying and selling prices of bonsai trees in Curah Kalak Village, Jangkar District, Situbondo Regency from the perspective of Islamic economics. The study employs a qualitative approach using normative–conceptual analysis supported by empirical data obtained from field observations and documentation. The analysis focuses on the conformity of pricing practices with Islamic economic principles, particularly fairness (‘adl), transparency, mutual consent (taradhi), and benefit (maslahah). The findings reveal that the pricing of bonsai trees is largely influenced by factors such as plant age, aesthetic value, maintenance costs, and market demand. From an Islamic economic perspective, the pricing practices generally reflect acceptable principles, as prices are determined through mutual agreement between sellers and buyers. However, certain practices still require improvement, particularly in ensuring clearer information disclosure to avoid potential uncertainty (gharar). This study contributes to the discourse on Islamic economic practices at the community level and provides practical insights for strengthening sharia-compliant pricing mechanisms in local trade activities.
Analisis Pelaporan Dana Non Halal Di BAZNAS Banyuwangi Ulinnuha Tri Cahayati; Zainol Hasan; Makhshushi Zakiyah; Mustofa Mustofa
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 1 No. 2 (2023): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v1i2.3550

Abstract

Dana non halal merupakan dana yang berasal dari penerimaan bunga atau jasa giro bank konvensional yang dikirimkan oleh muzakki. Dana yang dikirimkan oleh muzakki berupa dana zakat dan dana infak/sedekah yang dikirimkan melalui rekening bank konvensional sehingga ketika menghimpun dana tersebut pengelola memperoleh bunga atau jasa giro. Penelitian ini bertujuan untuk mengetahui alur dari segi pelaporan dana non halal yang ada di BAZNAS Banyuwangi. Proses pelaporan disini dimulai dari proses penerimaan dan penyaluran, pengukuran dan pengakuan, pengungkapan dan penyajian atas laporan keuangan berdasarkan dengan PSAK 109. Penelitian ini merupakan penelitian kualitatif. Data diperoleh dengan observasi, wawancara, wawancara yang tidak terstruktur dan dokumentasi. Kemudian dari tiga proses tahapan yakni reduksi data, penyajian data samapai dengan penarikan kesimpulan. Keabsahan data dilakukan dengan triangulasi yang meliputi triangulasi metode, triangulasi waktu, dan triangulasi sumber. Hasil penelitian ini menunjukkan bahwa BAZNAS Banyuwangi dalam segi pelaporan dana non halal telah sesuai dengan standar keuangan berdasarkan PSAK 109 baik dari segi pengakuan dan pengukuran serta penyajian dan pengungkapan. Namun, Dana non halal yang ada di BAZNAS Banyuwangi belum tersalurkan sesuai dengan ketentuan syariah Islam karena dana tersebut bukan diperuntukkan untuk kepentingan sosial.
Co-Authors Heriyanto Heriyanto Heriyanto M. Manshur Idris Makhshushi Zakiyah Manshur Idris Misba Huddin Mohammad Febriyanto Muhammad Jufri Subaidi Subyanto Subyanto Ulinnuha Tri Cahayati Zainol Hasan